Capital gains debentures notified under section 193 clause (iib) for treatment under the proviso to that section. Notification designates the 3 year HUDCO Capital Gains Debentures issued by the Housing and Urban Development Corporation Ltd., New Delhi, as notified under the proviso's clause (iib) to section 193 of the Income tax Act, exercising the Central Government's power to classify those debentures for the proviso's withholding tax treatment.